#section 43
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179 articlesIncome Tax

Income Tax
Loss on foreign exchange fluctuation while repaying loan taken to import machinery is capital expenditure
Corporate Law

Corporate Law
Evergreening or layering of patent protect is impermissible under Indian Patent Law
Company Law

Company Law
Preference Share Capital And Preference Capital
Income Tax

Income Tax
Delayed employees PF remittance -Power to disallow u/s 143(1)- Effect of SC decision
Income Tax

Income Tax
Discouragement of Cash Transactions under Various Laws in India
Income Tax

Income Tax
Analysis of Cash Payments under section 40A(3) and 43(1)
Income Tax

Income Tax
Currency derivative transactions are not speculative transaction- Section 43(5)
Income Tax

Income Tax
F&O Turnover, Taxation, Audit & More
Income Tax

Income Tax
Foreign currency is not a commodity for Section 43(5) of Income Tax
Income Tax

Income Tax
Disallowance of Depreciation | Section 43(1) | Cash Payment for Fixed Assets
Income Tax

Income Tax
Depreciation cannot be claimed on Enhanced Value of second hand Windmill
Income Tax

Income Tax
Disallowance of depreciation & capital expenditure on cash payment
Income Tax

Income Tax
Assessment of Income from Transactions in Shares and Securities as Business Income
Income Tax

Income Tax
